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    <title>2006 (8) TMI 16 - CESTAT, KOLKATA</title>
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    <description>The Tribunal found the new evidence unsubstantial and unreliable, upholding previous findings in favor of the appellant. Confiscation orders, penalties, and recovery of excess DEPB credit were set aside. The appeals were allowed, deeming the impugned orders unsustainable in law.</description>
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      <description>The Tribunal found the new evidence unsubstantial and unreliable, upholding previous findings in favor of the appellant. Confiscation orders, penalties, and recovery of excess DEPB credit were set aside. The appeals were allowed, deeming the impugned orders unsustainable in law.</description>
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